 ... (b) Sales of realty and casual sales of personalty. — In the case (1) of a casual sale or other casual disposition of personal property (other than property of a kind which would properly be included in the inventory of the taxpayer if on hand at...  Reports of the Tax Court of the United States - Page 172by United States. Tax Court - 1965Full view - About this book
 | Philippines - 1986 - 492 pages
...the total contract price. (b) Sales of realty and casual sales of personality. — In the case (1) of a casual sale or other casual disposition of personal...close of the taxable year), for a price exceeding one thousand pesos, or (2) of a sale or other disposition of real property, if in either case the initial... | |
 | United States - 1928 - 268 pages
...the total contract price. (b) Sales of realty and casual sales of personalty. — In the case (1) of a casual sale or other casual disposition of personal...the taxable year), for a. price exceeding $1,000, or (2) of a sale or other disposition of real property, if in either case the initial payments do not... | |
 | United States. Internal Revenue Service - 1931 - 502 pages
...computation to be made on such basis in accordance with the provisions of this article. In the case of a casual sale or other casual disposition of personal...of the taxable year, for a price exceeding $1,000, income may be returned on the installment basis provided the payments received in cash or property... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 pages
...computation to be made on such basis in accordance with the provisions of this article. In the case of a casual sale or other casual disposition of personal...of the taxable year, for a price exceeding $1,000, income may be returned on the installment basis provided the payments received in cash or property... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...computation to be made on such basis in accordance with the provisions of this article. The income from a casual sale or other casual disposition of personal property (other than property of a kind which should properly be included in inventory) may be reported on the installment basis only if (1) the... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...the total contract price. (b) SALES OF REALTY AND CASUAL SALES OF PEESONALTY. — In the case (1) of a casual sale or other casual disposition of personal...close of the taxable year), for a price exceeding $f,000, or (2) of a sale or other disposition of real property, if in either case the initial payments... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...computation to be made on such basis in accordance with the provisions of this article. The income from a casual sale or other casual disposition of personal property (other than property of a kind which should properly be included in inventory) may be reported on the installment basis only if (1) the... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 pages
...the total contract price. (b) SALES or REALTY AND CASUAL SALES OF PERSONALITY. — In the case (1) of a casual sale or other casual disposition of personal...of the taxable year), for a price exceeding $1,000, or (2) of a sale or other disposition of real property, if in either case the initial payments do not... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 1104 pages
...PERSONALTY. — In the case of (1) a casual sale or other casual disposition of personal prop- sonaity. erty (other than property of a kind which would properly...of the taxable year) for a price exceeding $1,000, or (2) of a sale or other disposition of real property, if in either case the initial payments do not... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...the total contract price. (b) .SALES OF REALTY AND CASUAL SALES OF PERSONALTY. — In the case (1) of a casual sale or other casual disposition of personal...of the taxable year), for a price exceeding $1,000, or (2) of a sale or other disposition of real property, if in either case the initial payments do not... | |
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